Section 50. Entry of goods for exportation.

(1) The exporter of any goods shall make entry thereof by presenting 1[electronically] 2[on the customs automated system] to the proper officer in the case of goods to be exported in a vessel or aircraft, a shipping bill, and in the case of goods to be exported by land, a bill of export 3[in such form and manner as may be prescribed]. 1[Provided that the 4[Principal Commissioner of Customs or Commissioner of Customs] may, in cases cases where it is not feasible to make entry by presenting electronically 2[on the customs automated system] , allow an entry to be presented in any other manner.] (2) The exporter of any goods, while presenting a shipping bill or bill of export, shall 5*** make and subscribe to a declaration as to the truth of its contents. 2[(3) The exporter who presents a shipping bill or bill of export under this section shall ensure the following, namely:-- (a) the accuracy and completeness of the information given therein; (b) the authenticity and validity of any document supporting it; and (c) compliance with the restriction or prohibition, if any, relating to the goods under this Act or under any other law for the time being in force.]